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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16��8������������€€€€€€€€€览�€€€€€�€ `���犩�`€�€€€�览�€������€€€€€��i�������κ�虦�虣�沣�3f�3烫3�3櫃3檉3檉fff�枛�33�3ff333f3�3f33�BBB\���`�1BHIN_11������  ;"!���8�a �,,[All figures are estimates based on samples]Size of adjusted gross incomeTotal$50,000 under $100,000$100,000 under $200,000$200,000 or moreTax status, effective tax rateSize of expanded incomeUnder $50,000 [1]Number of returnsPercentage of total[2] All returns" Returns without U.S. income tax Returns with U.S. income tax Effective tax rate: 0 percent Under 0 over -5 percent -5 over -10 percent -10 over -15 percent -15 over -20 percent -20 percent and under Under 5 percent 5 under 10 percent 10 under 15 percent 15 under 20 percent 25 under 30 percent 20 under 25 percent 30 under 35 percent 35 under 40 percent 40 under 45 percent 45 under 50 percent 50 under 60 percent 60 under 70 percent 70 under 80 percent 80 percent or more[3]3Percent of income subject to preferential tax rates�Table 11. Individual Income Tax Returns With and Without U.S. Income Tax: Number and Percentage of Returns by Effective Tax Rate, and by Size of Income Under Alternative Concepts, Tax Year 2013 �** Data combined to avoid disclosure of information for specific taxpayers. [1] Includes returns with adjusted gross deficit or with negative expanded income. [2] Less than 0.05 percent. [3] Percentage not computed. NOTES: Detail may not add to totals because of rounding. This table is based on U.S. Individual Income Tax Returns. See Appendix A: Income Concepts of this article for a discussion of adjusted gross income and expanded income. See also Appendix B: Tax Concepts for a discussion of U.S. income tax. Starting in 2009, the portion of refundable credits that offset income taxes before credits was factored in to determine tax liability. As a result, data may not be comparable to data in Tax Years 2007 and 2008 published tables. Prior to 2007, the portion of refundable credits used to offset income taxes had no effect. SOURCE: IRS, Statistics of Income Division, High-Income Tax Returns, January 2016.Footnotes at end of table.' Size of adjusted gross income continued! 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